Required information

[The following information applies to the questions displayed below.]

The following calendar year-end information is taken from the December 31, 2019, adjusted trial balance and other records of Leone Company.

Advertising expense	$	34,200		Direct labor	$	697,700
Depreciation expenseOffice equipment		9,200		Income taxes expense		281,800
Depreciation expenseSelling equipment		10,700		Indirect labor		56,400
Depreciation expenseFactory equipment		39,200		Miscellaneous production costs		11,100
Factory supervision		129,600		Office salaries expense		73,000
Factory supplies used		7,600		Raw materials purchases		962,000
Factory utilities		33,000		Rent expenseOffice space		23,000
Inventories				Rent expenseSelling space		25,500
Raw materials, December 31, 2018		164,200		Rent expenseFactory building		82,300
Raw materials, December 31, 2019		185,000		Maintenance expenseFactory equipment		37,900
Work in process, December 31, 2018		19,000		Sales		4,525,000
Work in process, December 31, 2019		19,000		Sales salaries expense		391,800
Finished goods, December 31, 2018		169,600
Finished goods, December 31, 2019		141,900

Required: 1. Prepare the companys 2019 schedule of cost of goods manufactured.

2. Prepare the companys 2019 income statement that reports separate categories for (a) selling expenses and (b) general and administrative expenses.